The bill enacts R.S. 47:6044, establishing the Louisiana Fortified Roof Tax Credit Program, which provides a nonrefundable income tax credit for residents who incur qualified expenses related to the installation of fortified roofs that meet standards set by the Insurance Institute for Business and Home Safety. The credit is available for expenses incurred on or after July 1, 2025, and is capped at $10,000 per taxpayer, with a total annual cap of $10 million for all credits issued. The program includes specific definitions for "qualified expenses" and "qualifying property," and outlines an application process that requires certification from the Insurance Institute.

Additionally, the bill includes provisions for the recapture of credits if it is determined that the expenses were not qualifying, and it prohibits taxpayers from receiving the credit if they have received a grant under R.S. 22:1483.1 or any other state tax benefits for the same expenses. The Department of Revenue is tasked with administering the program, including the promulgation of rules to ensure compliance and eligibility criteria. The credit will not be available for expenses incurred after December 31, 2031.